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**Exhibit      31.2**

**Park      City Group, Inc. & Subsidiaries**

**Certification      Of Principal Executive And Principal Financial Officer**

**Pursuant      To Section 302 Of The Sarbanes-Oxley Act Of 2002**

| 1. | I                have reviewed this annual report on Form 10-KSB for the period ended                June                30, 2007 of Park City Group, Inc.; |
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| 2. | Based                on my knowledge, this annual report does not contain any untrue statement                of a material fact or omit to state a material fact necessary to                make the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                annual report; |
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| 3. | Based                on my knowledge, the financial statements, and other financial information                included in this annual report, fairly present in all material respects                the financial condition, results of operations and cash flows of                the                registrant as of, and for, the periods presented in this annual                report; |
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| 4. | I                am responsible for establishing and maintaining disclosure controls                and                procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for                the                registrant and have: |
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|   | a. | Designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under my supervision, to ensure                that material information relating to the registrant, including its                consolidated subsidiaries, is made known to us by others within those                entities, particularly during the period in which this annual report                is                being prepared; |
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|   | b. | Paragraph                omitted pursuant to SEC release Nos. 33-8293 and                34-47986 |
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|   | c. | Evaluated                the effectiveness of the registrant's disclosure controls and procedures                and presented in this report our conclusions about the effectiveness                of                the disclosure controls and procedures, as of the end of the period                covered by this report based on such evaluation;                and |
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|   | d. | Disclosed                in this annual report any change in the registrant's internal control                over                financial reporting that occurred during the registrant's most recent                fiscal year that has materially affected, or is reasonably likely                to                materially affect, the registrant's internal control over financial                reporting. |
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| 5. | I                have disclosed, based on our most recent evaluation of internal control                over financial reporting, to the registrant's auditors and the audit                committee of registrant's board of directors (or persons performing                the                equivalent functions): |
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|   | a. | All                significant deficiencies and material weaknesses in the design or                operation of internal controls which are reasonably likely to adversely                affect the registrant's ability to record, process, summarize and                report                financial information; and |
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|   | b. | Any                fraud, whether or not material, that involves management or other                employees who have a significant role in the registrant's internal                control                over financial reporting. |
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